Validity of E-assessment proceedings - Mandation of providing ...

Court Examines E-Assessment Validity: Emphasizes Genuine Personal Hearings via Video Conference as Mandatory Per CBDT Circular.

April 20, 2022

Case Laws Income Tax HC

Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant case and as CBDT circular mandates a request for VC hearing and personal hearing is not under contemplation nor requested for by the petitioner. However, once such opportunity of hearing through VC is available, it cannot be for namesake nor can that tire assessee or the authorized representative and must be given in its true spirit. There shall need to be response for the person to be sure that he/she is not talking to the screen and resultant outcome also must bear its testimony. - HC

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Validity of E-assessment proceedings - Mandation of providing ...

Court Examines E-Assessment Validity: Emphasizes Genuine Personal Hearings via Video Conference as Mandatory Per CBDT Circular.

April 20, 2022

Case Laws Income Tax HC

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